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Tax transparency and information exchange · Regulatory layer

Filing CbCR in Oman: March 2022 guidelines

This procedural record of the official guide explains group-entity roles, notification, CbCR preparation and filing, and international exchange. Report fields and data sources are covered in a linked thematic record of the same document.

Material typeOfficial guidance
Legal branchTax transparency and information exchange
Legal layerRegulatory layer
Source languageTax Authority material in Arabic and/or English
Review dateSeptember 13, 2026

01

Document overview

This procedural record of the official guide explains group-entity roles, notification, CbCR preparation and filing, and international exchange. Report fields and data sources are covered in a linked thematic record of the same document.

02

Scope and exclusions

Applies to

Intended for ultimate-parent, surrogate-parent and other constituent entities of a multinational group assessing obligations under Decision 79/2020.

Limitations and exclusions

The source states that it is guidance rather than legal advice and should not be assumed to give a definitive answer in every case. Decision 79/2020, the current exchange network, group facts and later updates must be checked.

04

Official source

Oman Tax Authority · CbCR Guidelines · March 2022 · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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